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              -  Home 
              -  The Taxation of Railroad Retirement Act Annuities 
              -                   Section I - Annual Railroad Retirement Act (RRA) Tax Statements              

## Topics

-  Section A - Taxation of RRA Annuities under Federal Income Tax Laws 
-  Section B - How RRA Annuity Component Payments are Taxed  
-  Section C - Payments That are Not Taxable 
-  Section D - Employee Contribution (EEC) Amount 
-  Section E - Taxed Under United States Citizen or Nonresident Alien Rules 
-  Section F - Tax Withholding and Railroad Retirement Annuities 
-  Section G - RRA Annuity Repayments 
-  Section H - Taxable Payments to Non-Annuitants 
-  Section I - Annual Railroad Retirement Act (RRA) Tax Statements 
-  Section J - Social Security Benefits Paid By the RRB 
-  Section K - Additional Information 

 

The Internal Revenue Code requires the RRB release annual tax statements of annuities paid and/or repaid in a given tax year.
                        - U.S. citizen tax statements are to be released by January 31 of the year following the close of the tax year.
                        -  Nonresident alien (NRA) tax statements are to be released by March 15 of the year following the close of the tax year.

The annual tax statements, as appropriate, reflect RRA annuities paid, RRA annuities repaid, the total amount of Federal income taxes withheld, the EEC amount, the rate of NRA tax withholding, and a NRA's country of bona fide residence for the taxable year.

The RRB also provides this information to the IRS.  Individuals may receive more than one tax statement for a given time period, depending on the type of payments made.  For instance, if an individual is a NRA of the United States and the rate of tax withholding changed, or the country of legal residence changed, they may receive more than one Form RRB-1042S.  See item 2 for descriptions of this form.

Each tax statement received should be considered when filing an income tax return. If a corrected tax statement is received, the original tax statement for that same period should not be used when filing a tax return.

Repayments shown on RRA tax statements represent recovery of RRA annuity overpayments only. Recovery of SSA overpayments from RRA annuity payments should be reflected on tax statements issued by the Social Security Administration. Recovery of RRB Unemployment and Sickness Insurance overpayments from RRA annuity payments should be shown on RRB Unemployment and Sickness Insurance tax statements.

The totals reported on RRB tax statements **may not equal** the total amount of railroad retirement annuity payments actually received by the beneficiary during the tax year. Differences may be attributable to deductions applied to annuity payments, such as Medicare premium deductions or Federal income tax withholding.
                        - Form RRB-1099 for Individuals Taxed as United States Citizens    	Form RRB-1099 is the tax statement that documents the Social Security Equivalent Benefit (SSEB) portion of tier I regular annuity payments and special guaranty payments for individuals taxed as U.S. citizens.    	For information about if and/or how SSEB payments, repayments, and tax withholding amounts should be reported to the Internal Revenue Service, refer to IRS Publication 915,  Social Security and Equivalent Railroad Retirement Benefits .    	The following amounts are shown on Form RRB-1099 for the designated taxable year:  	 	                           - Total SSEB payments.
                          - Total SSEB repayments.     Note  - Tier I repayments for the period prior to December 1985 (the payment dated January 1, 1986) may be reported as SSEB repayments even though the Tier 1 payments were never reported to the IRS as taxable payments.  		 
                          - Net SSEB payments (total payments minus total repayments).
                          - The portion of the total SSEB payments paid for the first prior tax year.
                          - The portion of the total SSEB payments paid for the second prior tax year.
                          - The portion of the total SSEB payments paid for the third and earlier prior tax years.
                          - Federal income taxes withheld.
                          - Workers' compensation offset amounts deducted from the SSEB portion of tier I. The offset amounts are included in the SSEB amounts shown as paid.
                          - Medicare premiums deducted from annuity payments.  		  
                        - Form RRB-1042S for Individuals Taxed as Nonresident Aliens    	Form RRB-1042S is the tax statement that documents the Social Security Equivalent Benefit (SSEB) portion and Non-Social Security Equivalent Benefit (NSSEB) portion of Tier 1, Tier 2, Vested Dual Benefit (VDB), supplemental annuity payments and special guaranty benefits paid and repaid to nonresident aliens of the United States, and the related U.S. Federal income tax withheld.    	For information about if and/or how SSEB payments, repayments, and tax withholding amounts should be reported to the Internal Revenue Service, refer to IRS Publication 915,  Social Security and Equivalent Railroad Retirement Benefits .    	The following amounts are shown for the designated taxable year:  	 	                           - Total benefit paid		                             - Income Code 98  - Indicates the amounts on this statement represent social security equivalent benefit payments.
                            - Income Code 99  - Indicates the amounts on this statement represent pension payments. 
                          - Total benefit repaid.
                          - Federal income taxes withheld.
                          - The claimed country of residence for tax purposes.
                          - NRA tax percentages (rate of taxes).
                          - Medicare premiums deducted from annuity payments.
                          - The Employee Contribution (ECC) amount.  		  
                        - Form RRB-1099-R for Individuals Taxed as United States Citizens     	Form RRB-1099-R is the tax statement that documents the pension components of the railroad retirement annuity for U.S. citizens.    	For information about if and/or how pension payments, repayments, and tax withholding should be reported to the Internal Revenue Service, refer to IRS Publication 575,  Pension and Annuity Income .    	The following amounts are shown for the designated taxable year:	                           - The Employee Contribution (EEC) amount.
                          - The contributory amount (NSSEB and tier II) paid.
                          - The vested dual benefit (VDB) paid.
                          - The supplemental annuity paid.
                          - The total gross paid - the sum of the NSSEB, tier II, VDB and supplemental annuity payments.
                          - Total pension repayments.		                             - Current year pension repayments by components offset current year pension payments by components. When both are present in the tax year, neither current year payments nor current year repayments are reported on the tax statement.
                            - Pension repayments may be shown on tax statements  only if  they represent amounts that were shown as taxable when originally paid. 
                          - Federal income taxes withheld.
                          - Medicare premiums if deducted from annuity payments.  		  
                        - IRS Form 1099-C, Cancellation of Debt    	The RRB issues IRS Form 1099-C, if at any time during the tax year an outstanding overpayment of $600 or more that was never considered taxable, is waived, compromised, or otherwise deemed permanently uncollectible. The $600 amount may include over-payment principal, interest, penalties, and administrative costs.

   

**‹** Section H - Taxable Payments to Non-Annuitants
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Section J - Social Security Benefits Paid By the RRB **›**

   

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								Last updated: 04/24/2023